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Capital Gains Tax

In: St. James’s Place Wealth Management Tax Guide 2010–2011

Author

Listed:
  • Walter Sinclair
  • Barry Lipkin

Abstract

FA 2008 includes major changes to the capital gains tax rules which apply to individuals, trustees and personal representatives, but not companies. For disposals after 5 April 2008, there is one rate of 18 per cent, indexation is withdrawn, as is taper relief. Furthermore, all assets held on 31 March 1982 are deemed to be acquired on that date at market value. However, from 23 June 2010, there is an additional rate of 28 per cent.

Suggested Citation

  • Walter Sinclair & Barry Lipkin, 2010. "Capital Gains Tax," Palgrave Macmillan Books, in: St. James’s Place Wealth Management Tax Guide 2010–2011, chapter 0, pages 276-309, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-0-230-30180-1_20
    DOI: 10.1057/9780230301801_20
    as

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